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REGISTERED NUMBER: 08748690 (England and Wales)











UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

CALCINOTTO HOLDINGS LIMITED
CALCINOTTO HOLDINGS LIMITED (REGISTERED NUMBER: 08748690)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025










Page

Balance sheet 1

Notes to the financial statements 3


CALCINOTTO HOLDINGS LIMITED (REGISTERED NUMBER: 08748690)

BALANCE SHEET
30 SEPTEMBER 2025

2025 2024
Notes £    £    £    £   
Fixed assets
Tangible assets 4 377,209 427,551
Investments 5 170 170
377,379 427,721

Current assets
Debtors 6 726,168 858,933
Cash at bank 595,278 572,649
1,321,446 1,431,582
Creditors
Amounts falling due within one year 7 60,989 105,252
Net current assets 1,260,457 1,326,330
Total assets less current liabilities 1,637,836 1,754,051

Creditors
Amounts falling due after more than one year 8 - (50,498 )

Provisions for liabilities 10 (66,153 ) (81,064 )
Net assets 1,571,683 1,622,489

Capital and reserves
Called up share capital 11 200 200
Revaluation reserve 12 237,738 181,427
Retained earnings 1,333,745 1,440,862
Shareholders' funds 1,571,683 1,622,489

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The notes form part of these financial statements

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CALCINOTTO HOLDINGS LIMITED (REGISTERED NUMBER: 08748690)

BALANCE SHEET - continued
30 SEPTEMBER 2025


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of comprehensive income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 7 May 2026 and were signed on its behalf by:





Mr J Calcinotto - Director


The notes form part of these financial statements

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CALCINOTTO HOLDINGS LIMITED (REGISTERED NUMBER: 08748690)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025


1. Statutory information

Calcinotto Holdings Limited is a private company, limited by shares, registered in England and Wales. The company's registered number is 08748690. The registered office is Faulkner House, 31 West Street, Wimborne, Dorset, BH21 1JS and business address is 42A Upper Golf Links Road, Broadstone, Dorset, BH18 8BY.

2. Accounting policies

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Preparation of consolidated financial statements
The financial statements contain information about Calcinotto Holdings Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Turnover
Turnover represents amounts receivable for the sale of goods and services supplied in the year, net of VAT and trade discounts.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 20% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on cost

Plant and machinery is reviewed annually by the directors for revaluation purposes to ensure the correct carrying value is included.

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

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CALCINOTTO HOLDINGS LIMITED (REGISTERED NUMBER: 08748690)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2025


2. Accounting policies - continued

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Financial instruments
Basic financial instruments are initially recognised at transaction price and accounted for according to the substance of the contractual arrangement, as either financial assets, liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company, after deducting all liabilities.

At each balance sheet date, financial instruments are measured at amortised cost using the effective interest method. Any losses arising from impairment are recognised in the profit and loss account in the period to which they relate.

3. Employees and directors

The average number of employees during the year was 2 (2024 - 3 ) .

4. Tangible fixed assets
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
Cost or valuation
At 1 October 2024 783,468 115,562 70,662 13,838 983,530
Disposals (33,334 ) - - - (33,334 )
Revaluations 69,520 - - - 69,520
At 30 September 2025 819,654 115,562 70,662 13,838 1,019,716
Depreciation
At 1 October 2024 401,544 93,791 46,806 13,838 555,979
Charge for year 90,793 4,354 5,964 - 101,111
Eliminated on disposal (14,583 ) - - - (14,583 )
At 30 September 2025 477,754 98,145 52,770 13,838 642,507
Net book value
At 30 September 2025 341,900 17,417 17,892 - 377,209
At 30 September 2024 381,924 21,771 23,856 - 427,551

-4- continued...
CALCINOTTO HOLDINGS LIMITED (REGISTERED NUMBER: 08748690)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2025


4. Tangible fixed assets - continued

Cost or valuation at 30 September 2025 is represented by:

Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
Valuation in 2023 223,984 - - - 223,984
Valuation in 2025 69,520 - - - 69,520
Cost 526,150 115,562 70,662 13,838 726,212
819,654 115,562 70,662 13,838 1,019,716

If plant and machinery had not been revalued it would have been included at the following historical cost:

2025 2024
£    £   
Cost 526,150 559,484
Aggregate depreciation 379,762 345,548

Plant and machinery was valued on an open market basis on 30 September 2025 by the director .

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Plant and
machinery
£   
Cost or valuation
At 1 October 2024 648,984
Revaluations 58,125
At 30 September 2025 707,109
Depreciation
At 1 October 2024 326,484
Charge for year 80,625
At 30 September 2025 407,109
Net book value
At 30 September 2025 300,000
At 30 September 2024 322,500

-5- continued...
CALCINOTTO HOLDINGS LIMITED (REGISTERED NUMBER: 08748690)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2025


5. Fixed asset investments
Shares in
group
undertakings
£   
Cost
At 1 October 2024
and 30 September 2025 170
Net book value
At 30 September 2025 170
At 30 September 2024 170

6. Debtors: amounts falling due within one year
2025 2024
£    £   
Amounts owed by group undertakings 637,368 421,460
Directors' current accounts 88,800 436,766
Tax - 707
726,168 858,933

7. Creditors: amounts falling due within one year
2025 2024
£    £   
Hire purchase contracts 50,498 90,022
Trade creditors 3,166 9,601
VAT 5,225 3,629
Accruals and deferred income 2,100 2,000
60,989 105,252

8. Creditors: amounts falling due after more than one year
2025 2024
£    £   
Hire purchase contracts - 50,498

9. Secured debts

The following secured debts are included within creditors:

2025 2024
£    £   
Hire purchase contracts 50,498 140,520

Amounts owed under hire purchase are secured against the assets to which they relate.

10. Provisions for liabilities
2025 2024
£    £   
Deferred tax 66,153 81,064

-6- continued...
CALCINOTTO HOLDINGS LIMITED (REGISTERED NUMBER: 08748690)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2025


10. Provisions for liabilities - continued

Deferred
tax
£   
Balance at 1 October 2024 81,064
Accelerated capital allowances (28,120 )
Revaluation 13,209
Balance at 30 September 2025 66,153

11. Called up share capital

Allotted, issued and fully paid:
Number: Class: Nominal 2025 2024
value: £    £   
136 Ordinary A £1.00 136 136
24 Ordinary B £1.00 24 24
40 Ordinary C/D £1.00 40 40
200 200

12. Reserves
Revaluation
reserve
£   
At 1 October 2024 181,427
Revaluation reserve 56,311

At 30 September 2025 237,738

13. Directors' advances, credits and guarantees

The following advances and credits to directors subsisted during the years ended 30 September 2025 and 30 September 2024:

2025 2024
£    £   
Mr J Calcinotto and Mrs J Calcinotto
Balance outstanding at start of year 436,766 45,997
Amounts advanced 88,800 572,961
Amounts repaid (436,766 ) (182,192 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 88,800 436,766

At the balance sheet date the Directors, Mr J Calcinotto and Mrs J Calcinotto, owed the company £88,800 (2024 - £436,766). The amount outstanding at the balance sheet date was repaid in full within 9 months of the year end.

14. Ultimate controlling party

The company is controlled by the director, Mr J Calcinotto, who owns 68% of the issued share capital.

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